Bookkeeping device



Oct. v26 1926. 41,6045

M. HAusHEER BooxKEEPING DEvIyoE Filed Augut 1o, 1925 2 Sheets-Sheet 2 z f JOURNAL Month: March 1925 Jan mm3 Wghf (Carried inward) 132545515 `75 Red Knsl Goods Manh'/ 5140 Account mkg IBM/n1 20110 a5 l Leo-F Schuim@ @nods n 7 9510 ancounrasvokg M015 2126000 Schulen@ Forw. l 7 Freighru ou@ unsA sa sn :1k

S.V.B. Cash '7115s (35h pajmenl 850000 :1 VBlMnrHnuG .7 911+ kempLMarch on Geneva #7360 3k (3 MPofCheque n 7 C-ra 70000 el: BankchargasSVB 7 accredlh've charges 881 6a a1: Mller/LG. av. a 345s our-cheque 841810 :l: Neuem@ sus, l, a 345s orcnque 60a v5 n Pcsrcheque 5MB a Giro 1500 oo ai: SMB Srhura n s 32s cheque on Berne '2059100 al 2a-?, scHwElzEmscHe VOLKSBANK zumcH lNq wha/ .im 2252,#1923 "5391er (carried fvrwdrd) Leo-F O* s.v.a. cash Hardw 115e cash paymenr O* SVB Marirm@ l'. '7 214 Rem.p.5l-March on Geneva 2c -Q* avwrchqu@ u v @im @#6165, Smulemc? g. 8 525 Cheque onBerna edmporr Zrich 3a scHULERacQ 5w. Ex

LQOF Cred'xI'NoI-e For Dercme) Srhulerace n Paar Cheque 5 3C Schn/lern@ I 325 Cheque on Berne c DEBIT 8567 /Iccounhs kg 598 8592 Hccounl's kg 403 Hccouns kg 2Go Hccounl's kg #10 s .we ncwunrs kg we 1366 CashY 1595 Cash 2%Sconhb Fab,

ass cash Maschfbau cash Z Maschbau4 2%Sconro y v Werwolf? Patented Oct. 26, 1926.

UNITED STATES MAX HAUSHEER. OF ST. OUEN, FRANCE.

BooxxEEPI'NG DEVICE.

Application filed August 10, 1,925, Serial No. 49.345, and in Switzerland August l26, 1924.

The present invention relates to bookkeeping devices according to the loose lea-f and mamfold writing system having a Journal leaf and account leaves which carry col-r umns for figures on their margins.

lVith such book-keeping devices the entries for debit and credit havel to be made separately. The presence of mistakes in the balance amongst the entries can only be ascertained by a comparison of the additions of the debit and credit columns on the journal leaf or on a control sheet. The exact location of the mistakes. their number and kind can only be traced by comparing the entries point by point.

It is the object of the present invention to prevent such mistakes from occurring in consequence of an erroneously or carelesslyl made entry or to provide for a means of readily tracing such mistakes. With the arrangement according to the' present invention each account leaf for every account is provided along at least one of its longitudinal margins with a row of apertures spaced a distance from each other equal to the line spacing Dnd the rows of apertures of similiar aocounts being similarly arranged, but the rows of apertures of the credit accounts being so displaced relatively tothe rows of apertures of the debit accounts that when the leaves are correctly placed one above the other for making an entry the row of apertures of the credit account sheet does not register with the row of apertures of the debit account sheet. Thereby it is rendered possible to apply two control marks in front of every entry in such a manner that one of said marks is made on the upper leaf and the second mark on the lower leaf, the second marken-the lower leaf being applied to the latter through the respective aperture of the upper leaf, which is not possible, if erroneously two leaves having similarly arranged rows of apertures such as for instance two credit account leaves or two debit account leaves -have been placed one above the other for making an entry. The control marks entered'with a correct entry facilitate further the tracing of the correct line on which the subsequent entry has to be made as the last control mark of the lower leaf must be seen through the aperture on the same line of the u per leaf. Further .a wrong entry is imme iately seen on the journal leaf as when two similar account leaves or only one account leaf is utilized one of the control marks applied through the register- 'ing apertures of the two similar account leaves placed one above the other or through the aperture of the row of holes of a single account leaf is made on the journal leaf.

A constructional example of the subject matter of the present invention is illustrated4 on the accompanying drawings, in which:

Flg. 1 shows three leaves correctly placed one above the other and after an entry has been made,

Fig. 2 is a cross-section of the leaves arranged one above the other wherein the thickness of the leaves is exa gerated,

1Figs. 3, 4 and 5 show the t ree leaves sing ya Fig. 6 shows an account leaf with debit and credit account,

Fig. 7 shows a detail modification, and

Fig. 8 shows in a diagrammatic manner electrically operated means controlled by the row of apertures in the account leaves for stopping the operation of a book-keeping machine when the leaves are wrongly placed above each other.

The leaves preferably of contrasting colors placed above each other in the manner illustrated in Fig. 1 may be held in their roper position by means of one .of the many nown clamping devicesy for loose leaf bookkeeping, which device is not illustrated on the accompanying drawings as it does not form part of the present invention.

The journal leaf l, the colour of which may be red, is provided with 'columns for the text and one column for figures as is usual with bookkeeping arrangements of the aforementioned type, and with two lateral margins l, 1b ruled with thick lines. Two types of account leaves are provided, i. e. debit account leaves and credit account leaves. The debit account leaf 2 contains columns for the text and for the figures. which correspond, to .those on the journal leaf, as well as lateral margins 2, 2b ruled with thick lines, the right hand margin 2h being however somewhat smaller than the corresponding marg'n lb of the journalleaf 1. On each margin a vertical row of apertures is provided, the apertures 2 of which are arranged between the horizontal lines and at 'the same distances from each other as the horizontal lines. While the debit accountleaf 2 is for instance white, the credit account leaf 3 (Figs. l and 5) placed above lll) the'former may be of a light blue colour,

The credit account leaf 3 contains the same columns for the text and for the figures as the other two leaves and has lateral margins 3 and 3h ruled with thick lines. On each margin a vertical row of apertures is provided, the apertures 3c of which are arranged between the lines; these rows of apertures do not register with the rows of the leaf 2 as they are so arranged in the horizontal direction that its 'apertures are beside the apertures of the leaf 2 and that the leaf 3 covers the apertures of the leaf 2. In front of each entry and on the same line as the former, two symbols, for instance asterisks may be entered either by hand or by a machine, one of the symbols being set to the left of the aperture 3 on the margin 3a of the leaf 3 and the other being marked on the leaf 2 through the aperture 3c of the leaf 3. After the entry has been made on the same line of the latter a symbol o may be entered through the aperture 33 of the margin 3b on the mar 2b of the leaf 2 and a further symbol to t e right of the first symbol p on the margin 3b of the leaf 3 above the aperture 2c of the leaf 2 which is particularly to be recommended with leaves having a great width for the sake of greater clearness.

The entry of an item, for instance of a cheque received from the customer Messrs. Schuler & Cie., and endorsed to Schweiz. Volksbank for the amount of Frs. 2059l.-is made in the following manner: On the journal leaf l a carbon sheet 4 is placed which eX- tends in width exactly to the, margins 1 and 1b so that the latter remain uncovered. On the top of the carbon sheet a debit account leaf 2 is placed so that the left hand vertical edges are flush, whereby the thick ruling on the margins enables the lines to be brought into coincidence as the margin 2b is slightly smaller than the lmargin l". Thereupon a carbon-sheet 5 which does not cover the margins is placed upon the leaf 2 (the carbon sheets are omitted in Fig. 1 for sake of clearness), and on the top of the carbon sheet` 5 the credit account lea-f 3 is placed, the last entry on which must be on the same line as the two symbols on the lower leaves. On the line on which the entry has to be made the white colour of the leaf 2 must be seen through the aperture 3c of the light blue leaf 3 as its aperturel 2 must be situated beside the aperture 3c when the leaves are in their correct position. Then the' two Symbols and the item are entered as well as the symbols q, whereupon the entry is finished.` If now instead of a credit leaf and a debit leaf two similarl account leaves have been used this will be lm mediately seen as the two check apertures on the line on which the entry has to be made coincide to that through the aperture 3 or 2' pectively (in case two 'credit account leaves or two debit account leaves or only one of any of these leaves have been used) the red colour of the journal leaf will be seen; if in spite of this the entries are made with the prescribed control symbols or Amarks one of the latter will be placed on the journal lea-f through the apertures of the account leaves and thereby show that the respective. entry is placed on the wrong leaf; if however, the entry of the control symbols is omitted by inadvertence or purposely these symbols are missing on the account leaves and the respective entry shows the irregularity. The danger that the entry of the symobls has been forgotten is reduced by the fact that the symbol is at the left hand side and every entry has therefore to start with writing the control symbols. The journal forms nothing further than a chronological survey of all the entries and provides for the above mentioned possibility of effecting a control.

The account statement leaf illustrated in Fig. 6 and which shows a debit account in its upper half and a credit account in its lower half is provided on each margin of the upper half with a row of apertures and on each margin of the lower half with a row of apertures whereby the rows of the upper half are laterally displaced with regard to the rows of the lower half.

It may be pointed out thatit is known to provide rows of apertures in account leaves, the apertures of the rows' being distanced from each other bythe same amount as the lines and which are engaged by pins of transport sprocket wheels or chains for the purpose of. shifting the leaves by the line spacing after each entry. These rows of apertures are therefore not identical with the rows according to the present invention.

The apertures, which are shown in Figs. 1-6 to have a circular shape may obviously be of any shape, for instance of square shape as is shown in Fig. 7. The rows of apertures may also be displaced in the vertical direction instead of in the lateral direction so that the apertures 3d of the credit account leaves 3 may be seen to be intermediate of the apertures 2r1 of the debit account leaves as will be seen in Fig. 7.

If the book-keeping entries are not made by hand but by means of a typewriter the control symbols may also be entered. Further the possibility exists to autmat1cally prevent a wrong entry. To this end, for instance with fiat type writers a locking device as is illustrated in Fig. 8 may be provided in which two metallic contact pins 6 displaceably mounted in an arm 7 of the type writer and influenced by a spring 8 bear on the two rows of apertures; the journal leaf 1 is without the margin la so that to the left of the journal leaf l the metallic base plate 9 of the type writer is not covered by the journal leaf. An electric circuit 10 connects the base plate 9 to a llll battery 11 and leads from the battery by the wire 12 to the spring 8 and thereby to the contact pin 6. The wire 12 energizes an electromagnet 13 the pole piece 14 of which is connected to a rod 15 leading to a locking arrangement ofv the tabulator or of the type levers of the typewriter. When the proper leav'es are clamped one above the other, the contact pins 6 are insulated against the base-plate 9 by the leaves. When wrong leaves areused the apertures of which register, at least one of the contact pins 6 passes through the apertures and contacts with the base plate 9 whereupon the electroinagnet 13 is energized and locks the type writer. An entry can therefore not be made until the proper leaves are used.

1. In a bookkeeping system, in combination, journal leaves provided with horizontal lines, columns and lateral margins, and credit and debit account leaves ruled in the same manner as the journal leaves and provided with the same appropriately designated columns and having vlateral margins -as the horizontal lines and the rows on simijlar account leaves being in vertical aligne ment while the rows of the credit account leaves are displaced relatively to the rows of the debit account leaves when these two leaves are placed upon each other in such manner that the horizontal lines and, columns coincide. v

2. In a bookkeeping system, in combination, journal leaves provided with horizontal lines, columns and lateral margins, and credit and debit .account leaves ruled in the same manner as the journal leaves and provided with the same appropriately designated columns and having lateral margins and rows of apertures provided on at least one of said margins, said apertures being spaced from each other by the same distance as the horizontal lines and the rows on similar account v .leaves being in vertical alignment while the rows ofthe credit account leaves are laterally displaced relatively to the rows of the debit account leaves when these two leaves are placed upon each other to cause the lilies and columns to coincide.

3. In a bookkeeping system, in combination, journal leaves provided with horizontal lines, columns and lateral margins, and credit and debit accountleaves ruled' in the samel manner as the journal leaves and provided with the same appropriately designated columns and having lateral margins ruled with thick lines and rows or" apertures provided on at least one of said margins, said apertures being spaced from each other by the same distance as the horizontal lines and the rows on similar account leaves being in vertical alignment whilst the rows of the credit account leaves are laterally displaced relatively to the rows of the debit account fli) leaves when these two leaves are placed upon each other in a manner that the lines and columns coincide.

4. In a bookkeeping system, in combination, journal leaves provided with horizontal lines, columns and lateral margins, and credit and debit account leaves ruled inthe same manner as the journal leaves and provided with the same appropriately designated columns and having lateral margins on both sides ruled with'thick lines and the margins on one side of the credit account sheets being of ldiiierent width to that of the margins on the same side of. the debit account sheets and rows ofv apertures provided on at least one of said margins, said apertures being spaced from each other by' the same distance as vthe lines and the rows on similar account leaves bein .in vertical alignment whilst the rows of t e credit account leaves being laterally displaced rela-v tively to the rows of the debit account leaves when these two leaves are placed upon each other in a manner that the lines and columns coincide.

5. In a bookkeeping system, journal erallydisplaced, said leaves being of contrasting color and different widths.

In testimony whereof, I have signed my name to this specication.- ,v

MAX HAUSHEER. 

